Global-Smart.Tech Inc. Changes Certifying Accountant
Ticker: GSMT · Form: 8-K · Filed: May 31, 2024 · CIK: 1940243
Sentiment: neutral
Topics: auditor-change, accounting
TL;DR
Global-Smart.Tech dumped its auditor, new one TBD.
AI Summary
Global-Smart.Tech Inc. announced on May 30, 2024, a change in its certifying accountant. The company has dismissed its previous accountant, and the new accountant has not yet been appointed. This change is effective as of May 31, 2024.
Why It Matters
A change in a company's auditor can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting.
Risk Assessment
Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or a shift in accounting practices.
Key Players & Entities
- Global-Smart.Tech Inc. (company) — Registrant
- May 30, 2024 (date) — Date of Report
- May 31, 2024 (date) — Date of Change
- Yehor Rodin (person) — Contact Person
- Kava b.b., Tivat, Montenegro (location) — Principal Executive Offices
FAQ
What is the primary reason for the change in Global-Smart.Tech Inc.'s certifying accountant?
The filing states that the change was made by the registrant, but does not provide a specific reason for the dismissal of the previous accountant.
When was the change in the certifying accountant effective?
The change in the certifying accountant is effective as of May 31, 2024.
Has Global-Smart.Tech Inc. appointed a new certifying accountant yet?
No, the filing indicates that a new certifying accountant has not yet been appointed.
What is the principal business address of Global-Smart.Tech Inc.?
The principal business address is Kava b.b., Tivat, Montenegro.
What is the IRS Employer Identification Number for Global-Smart.Tech Inc.?
The IRS Employer Identification Number is 98-1664763.
Filing Stats: 548 words · 2 min read · ~2 pages · Grade level 14 · Accepted 2024-05-31 08:41:11
Filing Documents
- form_8k.htm (8-K) — 23KB
- 0001940243-24-000006.txt ( ) — 186KB
- none-20240530_lab.xml (EX-101.LAB) — 33KB
- none-20240530_pre.xml (EX-101.PRE) — 22KB
- none-20240530.xsd (EX-101.SCH) — 3KB
- form_8k_htm.xml (XML) — 3KB
01 Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant. (a) Newly Engaged Independent Registered Public Accounting Firm On May 30, 2024, Global-Smart.Tech (the "Registrant") approved the appointment of Mac Accounting Group & CPAs, LLP as the Registrant's new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending May 31, 2024. During the fiscal year ended May 31, 2022 and 2023, and through the date of this report, neither the Registrant, nor anyone on its behalf, consulted Mac Accounting Group & CPAs, LLP regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the consolidated financial statements of the Registrant, and no written report or oral advice was provided to the Registrant by Mac Accounting Group & CPAs, LLP that was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K). SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: May 31 , 2024 Global-Smart.Tech By: /s/ Yehor Rodin Name: Yehor Rodin Title: President, Director, Treasurer and Secretary